This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 271(1)(c) : Penalty-Concealment-Difference of opinion between assessee’s and AO’s view for claim of exemption u/s.47(xiv) on conversion of proprietary concern in to public limited company-Levy of penalty is held to be not valid. [S. 47(xiv)]

ITO v. Kantilal G. Kotecha. (2019) 178 ITD 1/ 202 TTJ 517/ 183 DTR 489 (Mum.)(Trib.)

S. 268A : Appeal–Revised monetary limits–Applicable to pending appeals and also appeals to be filed. [S. 253]

ITO v. Aditya Buildwell (P.) Ltd. (2019) 179 ITD 549 (Delhi) (Trib.)

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record – Order of Tribunal affirmed by High Court-Coordinate bench of Tribunal, subsequent to decision of High court could not have entertained miscellaneous application of assessee and recalled order originally passed by Tribunal. [S. 260A]

Yum! Restaurants Marketing (P.) Ltd. v. ITO (2019) 179 ITD 480/ (2020) 190 DTR 84/ 205 TTJ 124 (Delhi) (Trib.)

S. 254(1) : Appellate Tribunal-Power-Additional evidence-Tribunal is empowered to admit additional evidences in the interest of substantial justice. [ITAT, R.29]

Yum! Restaurants Marketing (P.) Ltd. v. ITO (2019) 179 ITD 480/(2020) 190 DTR 84/ 205 TTJ 124 (Delhi) (Trib.)

S. 251 : Appeal-Commissioner (Appeals)–Powers–Undisclosed investment in property-Non speaking order–Matter remanded to CIT(A).[S. 69B, 147, 148]

Balwan Singh v. ITO (2019) 179 ITD 577 (Chd.)(Trib.)

S. 251 : Appeal-Commissioner (Appeals)–Powers–Estimation of gross profit–Right of appeal was not properly exercised–Matter remanded to the CIT(A). [S. 254(1)]

Jiwan Lal v. ITO (2019) 179 ITD 475 (Chd.)(Trib.)

S. 250 : Commissioner (Appeals)-Dismissal of appeal in limine– CIT(A) cannot dismiss appeal in limine for non-prosecution without deciding same on merits-Order of CIT (A) is set aside. [S. 246A, 249, 250(6), 251]

Pawan Kumar Singhal v. ACIT (2019) 178 ITD 390/ 202 TTJ 221/ 183 DTR 161 (Delhi)(Trib.)

S. 206C : Collection of tax at source-Failure to collect tax at source–Limitation-No limitation is prescribed-Reasonable period of limitation of four years from end of financial year in question was to be followed-order is quashed. [S. 201(3), 206C(6A)]

Adani Enterprise Ltd. v. DCIT (2019) 178 ITD 373 (Ahd.)(Trib.)

S. 194J : Deduction at source-Fees for professional or technical services-Arbitration charges–Payments to arbitrators is in nature of professional services rendered by legal professionals liable to deduct tax at source. [S. 40(a)(ia)]

ACIT v. HAL Offshore Ltd. (2019) 178 ITD 272/ 202 TTJ 308/ (2020) 185 DTR 392 (Delhi) (Trib.)

S. 147 : Reassessment–Foreign bequest–Request to transfer is pending-Bequest received by assessee at Sri Lanka could not be recognized as income–Reopening is held to be bad on law. [S. 2 (24)(iia), 5, 11(2), 12AA, 143(3), 148, 160(1)(iv), 161(1)]

Mahabodhi Society of India. v. ITO (2019) 74 ITR(T) 485 / 179 ITD 564 (Kol) (Trib.)